After four straight years at No. 1, Roger Federer "has been Fed-exed to No. 2 thanks to David Beckham," according to Daniel Roberts of SPORTS ILLUSTRATED. Beckham "has ducats pouring in from endorsements (certainly not from his paltry salary) new and old." And one smart move about his five-month stint with Paris St. Germain, which ends at the end of May (though he could extend): it "was carefully arranged so that he’ll avoid the crazy new 75 percent tax on millionaires that has French football clubs up in arms." Barcelona player Lionel Messi "has significantly higher pay than Beckham, but can’t yet compete in sponsorships." Other big names in football "are still raking in the pay from their football clubs:" perennial list-makers Cristiano Ronaldo, Samuel Eto’o, Didier Drogba, Yaya Toure, Kaka and Zlatan Ibrahimovic are all here. Tennis "makes a great showing this year: with the most on-court winnings of any player, Novak Djokovic ekes on to the list." Maria Sharapova and Li Na "are here, thanks to sponsorships, and Caroline Wozniacki was very close" (SI, 5/20 issue).